§ 105-379. Restriction on use of injunction and claim and delivery. - North Carolina Statutes

Article27.

Refunds and Remedies.

§ 105‑379.  Restrictionon use of injunction and claim and delivery.

(a)        Grounds forInjunction. – No court may enjoin the collection of any tax, the sale of anytax lien, or the sale of any property for nonpayment of any tax imposed underthe authority of this Subchapter except upon a showing that the tax (or somepart thereof) is illegal or levied for an illegal or unauthorized purpose.

(b)        No Order in Claimand Delivery. – No court may issue any order in claim and delivery proceedingsor otherwise for the taking of any personal property levied on or attached bythe tax collector under the authority of this Subchapter. (1901,c. 558, s. 30; Rev., s. 2855; C.S., s. 7979; 1971, c. 806, s. 1.)